The prior art's winding linkage of drum type magnetic recording and reproducing apparatus has all the links, i.e. the first. second and third links being two-joint links. A tape winding torsion spring is attached in between the first link and the tape winding gear such that one end of the torsion spring connects to the tape winding gear and the other end tightly presses against the first link after being preloaded. As both of the tape winding gears and tape winding links are driven by the power source, the inclined pole base moves along the deck's slot at the tape winding and tape unwinding positions, thereby to divert the tape out of the cassette and wind around the magnetic drum. However, this kind of structure requires relatively more elements which make the assembling procedure very complicated and therefore is inconvenient, Besides, it needs a lot more spaces.